NY A10448

Authorizes the assessor of the Town of Ramapo, Rockland County, to accept a late real property tax exemption application from the Community Outreach Center for the 2020 and 2021 assessment rolls.

Applies to the property located at 31 Remsen Avenue, Ramapo (Rockland County tax map section 56.10, block 2, lot 21).

Requires the assessor to review the late application as if it had been timely filed by the applicable taxable status dates for those assessment years.

Allows the assessor, with Town Board of Ramapo approval, to grant the exemption from all taxation and correct the assessment rolls if the organization qualifies under section 420-a of the Real Property Tax Law.

Permits the governing body or tax department to refund any taxes paid and cancel unpaid taxes, fines, penalties, interest, and tax liens if the exemption is granted.